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Sari, Retna
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Pengaruh Ukuran Perusahaan, Audit Tenur, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Al’adawiah, Rubiyah; Julianto, Wisnu; Sari, Retna
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.387

Abstract

This study was conducted to determine the effect of the variable Company Size, Tenure Audit, and Company Growth on Going Concern Audit Opinions on trade, service and investment sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data used in this research are secondary data. The sample used in this study amounted to 104 companies using a purposive sampling method. The analysis technique used is logistic regression. At a significance level of 5%, the results of this study indicate that the Company Size variable and the Company Growth variable influence the Going Concern Audit Opinion. While the Audit Tenure variable does not affect the Going Concern Audit Opinion. Keywords : Going Concern Audit Opinion, Company Size, Tenur Audit, Company Growth
Analisis Determinasi Opini Audit Going Concern Harun, Alfan; Julianto, Wisnu; Sari, Retna
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.389

Abstract

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion. Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Nasuci, Kinanti Putri; Sari, Retna; Sari, Ratna Hindria Dyah Pita
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
Pengolahan Sampah Plastik Berbasis Ekonomi Sirkular Bagi Masyarakat Kelurahan Limo Menuju Penerapan Kampung Caraka Kota Depok Martana, Budhi; Pradana, Sigit; Fahrudin, Fahrudin; Hernawati, Erna; Sari, Retna; Septin, Althearae Nira
Jurnal Pengabdian Masyarakat Teknik Vol 6, No 2 (2024): Jurnal Pengabdian Masyrakat Teknik (JPMT)
Publisher : Fakultas Teknik Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jpmt.6.2.133-137

Abstract

This activity aims to support the implementation of the Depok City Caraka (Smart Family Friendly) Village Program which is implemented at the Rukun Warga (RW) level in order to realize Family Resilience and Smart Villages. The target of the activity is focused on initiating circular economy-based plastic waste processing. The methods used include outreach activities, training, application of production technology and practices for making plastic waste recycling products with a circular economy concept. The result of this activity is the creation of a collaboration, specifically between the Limo Village Government, Limo District, Depok City and the Jakarta "Veteran" National Development University in overcoming and dealing with the problem of plastic waste so that it has beneficial value, as well as a strategy to study the implementation of the Caraka Village Program from in terms of economic, technical feasibility and environmental impacts on environmental cleanliness so that natural resources can be managed sustainably.
STRATEGI AUDITOR DALAM MEMPERTAHANKAN KUALITAS AUDIT DI MASA COVID-19 Sari, Retna; Widyastuti, Shinta; Indarso, Andhika Octa
Sebatik Vol. 26 No. 1 (2022): Juni 2022
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v26i1.1756

Abstract

Pandemi Covid-19 menyebabkan adanya perubahan prosedur audit menjadi audit jarak jauh. Penelitian ini bertujuan untuk mengetahui strategi auditor dalam merubah prosedur audit dengan menerapkan remote audit di masa Covid-19 dan bagaimana upaya auditor dalam mempertahankan kualitas auditnya dengan audit jarak jauh di masa pandemi covid-19. Telaah terkait audit jarak jauh selama pandemi Covid-19 memiliki sedikit perbedaan dan persamaan dari sisi efektivitas dan efisiensi yang sama dengan audit konvensional. Metode yang diterapkan dalam penelitian ini yaitu metode deskriptif kualitatif dengan pendekatan kajian literatur. Hasil penelitian menjelaskan bahwa strategi proses audit jarak jauh memiliki kualitas yang sama dengan proses audit konvensional dalam mempertahankan kualitas audit dengan catatan tetap mematuhi standar audit dan kode etik akuntan publik.
Implementasi Pengelolaan Pajak Bumi Dan Bangunan (PBB) Serta Membantu Pelayanan Administrasi Di Kantor Wali Nagari Pasir Talang Barat Sari, Retna; Zulsantoni, Zulsantoni; Putra, Mandra Adrika
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 12 (2024): Februari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i12.686

Abstract

Pelaksanaan kuliah lapangan akuntansi (KLA) ini adalah bertujuan untuk melaksanakan tridarma perguruan tinggi STIE (Sekolah Tinggi Ilmu Ekonomi) Widyaswara Indonesia (pendidikan,penelitian, pengabdian kepada masyarakat) dengan : 1. Mengimplementasikan ilmu akuntansi yang dipelajari dan didapat saat proses perkuliahan dengan dunia kerja,di kantor wali nagari pasir talang barat,dan 2.memberikan kontribusi pada kantor wali nagari pasir talang barat dengan ikut berpartisipasi pada bagian-bagian penempatan kerja dalam memberikan pelayanan terhadap umum/masyarakat. Metode yang digunakan dalam pennyusunan laporan ini adalah diawali dengan tahap persiapan, tahap pelaksanaan, dan tahap penulisan laporan. Dengan berkontribusinya penulis dalam melakukan pekerjaan dengan membantu memberikan pelayanan diberbagai bagian yaitu pengelolaan pajak bumi dan bangunan, dan bagian pengurusan PTSL, serta pembagian bansos maka tujuan pelaksanaan KLA sudah tercapai.
The Role of Environmental, Social, and Governance (ESG) Factors in Promoting Sustainable Social Entrepreneurship Business Models: A Systematic Literature Review (SRL) Soeratin, Harry Z; Sari, Retna; Sakroni, Sakroni
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6435

Abstract

Social entrepreneurship has emerged as an important approach to addressing the complex social and environmental challenges in today's world. Research shows that social entrepreneurship can generate positive impacts while achieving financial sustainability. However, this business faces significant obstacles, including economic uncertainty, environmental changes, and social dynamics. Experts emphasize the need for social entrepreneurs to deeply understand their business environment and adjust their strategies accordingly. A systematic literature review can help entrepreneurs identify the factors that influence their success and inspire innovative solutions. The main findings indicate that environmental, social, and governance factors significantly influence success, with government regulations and stakeholder interactions playing important roles. Social entrepreneurs face challenges from market uncertainty and competition, which require adaptive and innovative strategies such as operational flexibility and the use of technology. In addition, these findings underscore the need for supportive public policies to enhance the social entrepreneurship ecosystem. To support the growth and sustainability of social entrepreneurship, several key recommendations have been proposed. First, encouraging collaboration and networking among social entrepreneurs, the government, the private sector, and civil society is crucial for building support and reducing risk. In addition, enhancing capacity development and risk management programs will better equip social entrepreneurs to tackle complex challenges. Encouraging technological innovation through investment in digitalization can enhance efficiency and access to services. Regulatory reform is needed to create a stable environment while improving access to appropriate funding options will further support social entrepreneurs in making a positive impact on their communities.
PENGARUH UMUR PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN “(TIMELINESS)” Sari, Retna
EQUITY Vol 18 No 1 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i1.460

Abstract

This research was conducted to examine the effect age of company, likuidity and profitability to timeliness in the submission of the financial report of manufacturing in Indonesia Stock Exchange period 2012. Sample that as many as 92 companies. Sample determination technique using purposive sampling method. Hypotesis testing using a logistic anlysis. The result showed that all variables are not significantly to the timeliness. 
Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit Sari, Retna; Rahmi, Mira
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2415

Abstract

Kualitas audit di Indonesia pada saat ini sedang mengalami penurunan dengan munculnya beberapa kasus gagal audit dalam beberapa laporan keuangan untuk perusahaan yang listing di Bursa Efek Indonesia (BEI). Kasus gagal audit yang muncul terlebih dilakukan oleh beberapa Kantor Akuntan Publik (KAP) 4 besar (big four) di Dunia. Penelitian ini bertujuan untuk mengetahui pengaruh rotasi auditor, audit tenure, dan reputasi KAP terhadap kualitas audit. Sampel dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018 yaitu sebanyak 189 perusahaan yang terpilih menjadi sampel dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Logistik dengan tingkat signifikansi sebesar 5%. Hasil pengujian hipotesis menunjukkan bahwa rotasi auditor berpengaruh negatif terhadap kualitas audit, reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan audit tenure tidak berpengaruh terhadap kualitas audit.
Ethics on the line: How obedience pressure shapes auditors’ decisions Yulianto, Eko; Sari, Retna
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.1851

Abstract

This study examines the influence of professional skepticism and obedience pressure on auditors’ ethical formulation of audit opinions. Encompassing central and regional offices, 243 auditors from the Audit Board of Indonesia participated in this experimental study. In the scenario, a junior audit manager discovered a misstatement in fixed asset accounts; obedience pressure was simulated by imposing career advancement threats if the auditor did not ignore the error. Binary logistic regression was employed to predict the likelihood of issuing an unqualified audit opinion under different conditions. Obedience pressure significantly reduced ethical decision-making, with auditors more likely to follow superior orders even when such orders compromised ethical standards. In contrast, professional skepticism, as a standalone factor, did not significantly influence ethical decisions. However, its interaction with obedience pressure exhibited a marginal effect, implying that greater skepticism may somewhat mitigate the adverse influence of obedience pressure. These findings highlight the complex interplay between organizational influence and individual traits in auditing practices, as well as the ethical risks faced by professional auditors. The study's novelty lies in its use of practicing auditors as participants, in contrast to earlier research involving students or non-practitioners, allowing for a more realistic assessment of how skepticism operates in actual audit settings.
Co-Authors Al’adawiah, Rubiyah Andhika Octa Indarso Budhi Martana EKO YULIANTO Erna Hernawati, Erna Fahrudin Fahrudin Harry Z. Soeratin Harun, Alfan Julianto, Wisnu Juwariyah, Tatik Mandra Adrika Putra Menanda, Wieldy Mira Rahmi Nasuci, Kinanti Putri Rahmadi, Heksawan Ratna Hindria Dyah Pita Sari Sakroni Septin, Althearae Nira Shinta Widyastuti, Shinta Sigit Pradana Sulasminingsih, Sri Sumardi , Sumardi Winda Wulandari Zulsantoni, Zulsantoni